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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of May 21, 2018 No. 282

About approval of criteria of reference of the field (group of fields on one contract for subsurface use, part of the field) firm types of minerals to category low-profitable, and also Rules of determination of level of profitability and level of internal profitability rate

(as amended on 11-09-2025)

According to item 4 of article 720 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget the Government of the Republic of Kazakhstan DECIDES:" (Tax code)"

1. Approve enclosed:

1) criteria of reference of the field (group of fields on one contract for subsurface use, part of the field) firm types of minerals to category of low-profitable;

2) Rules of determination of level of profitability and level of internal profitability rate.

2. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix to this resolution.

3. This resolution becomes effective since January 1, 2018 and is subject to official publication.

Prime Minister of the Republic of Kazakhstan

B. Sagintayev

Approved by the Order of the Government of the Republic of Kazakhstan of May 21, 2018 No. 282

Criteria of reference of the field (group of fields on one contract for subsurface use, part of the field) firm types of minerals to category of low-profitable

Criterion of reference of the field (group of fields on one contract for subsurface use, part of the field) firm types of minerals (further – the field) to category low-profitable

Profitability rate on the field

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